CLA-2-39:OT:RR:NC:N3:354

Mr. Rex Bolick
Southern Glove, Inc.
749 AC Little Drive
Newton, NC 28658-3769

RE: The tariff classification of gloves from Pakistan.

Dear Mr. Bolick:

In your letter dated June 6, 2012, you requested a tariff classification ruling. The samples submitted will be returned.

Four styles of mechanic impact work gloves were submitted for review. The samples submitted will be returned.

Style TPTHMECHO is a full fingered glove with a synthetic leather palmside outershell from fingertips to wrist made of a non-knit fabric constructed of 60% nylon and 40% polyurethane. Heavily cellular PVC coated knit fabric overlays cover the majority of the palmside outershell. The areas not covered by the overlays appear to have been left uncovered to give the palmside more flexibility, thereby enabling the wearer to grasp and grip articles more easily. The palmside also features a small inner padding, an inner waterproof barrier and an inner fabric lining. The backside outershell consists of 100% polyester fabric. Affixed to the backside fingers and thumb are PVC rubber molds, which are designed for impact protection. The backside also features inner foam padding from the knuckles to the wrist and an inner fabric lining. The gloves feature fourchettes and a wrist cuff; with a hook and loop closure. The essential character of the glove is imparted by the cellular plastic palmside material.

Style GLMECHO is a full fingered glove constructed of 100% goatskin leather on the palmside from fingertips to wrist. The backside outershell consists of 100% polyester fabric. Affixed to the backside fingers and thumb are PVC rubber molds which are designed for impact protection. The backside also features inner foam padding from the knuckles to the wrist and an inner fabric lining. The gloves feature fourchettes and a wrist cuff; with a hook and loop closure. The essential character of the glove is imparted by the goatskin leather palmside material.

Style CTHMECHO is a full fingered glove constructed of 60% polyester 40% cotton woven fabric on the palmside from fingertips to wrist. The palmside also features a waterproof barrier sandwiched between two layers of insulation, and an inner fabric liner. The backside outershell consists of 100% polyester fabric. Affixed to backside fingers and thumb are PVC rubber molds which are designed for impact protection. The backside also features inner foam padding from the knuckles to the wrist and an inner fabric lining. The gloves feature fourchettes and a wrist cuff; with a hook and loop closure. The essential character of the glove is imparted by the woven palmside material.

Style PDHMECHO is a full fingered glove constructed of 100% cotton woven fabric with silicon dot coating in a uniform pattern from fingertips to wrist on the palmside outershell. You have indicated that the weight of the fabric on the palmside outershell is 70% fabric and 30% silicon coating. The palmside also features an inner waterproof barrier, insulation and an inner fabric lining. The backside outershell consists of 100% polyester fabric. Affixed to backside fingers and thumb are PVC rubber molds which are designed for impact protection. The backside also features inner foam padding from the knuckles to the wrist and an inner fabric lining. The gloves feature fourchettes and a wrist cuff; with a hook and loop closure. The essential character of the glove is imparted by the coated woven palmside material.

The applicable subheading for style TPTHMECHO will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves), other, other, other. The duty rate will be 6.5% ad valorem.

The applicable subheading for style GLMECHO will be 4203.29.3010, Harmonized Tariff Schedule (HTSUS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Other: Other: Men’s: not lined. The rate of duty will be 14 % ad valorem.

The applicable subheading for style CTHMECHO will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes: other. The rate of duty will be 20.7 cents per kilogram plus 10.4 % ad valorem.

The applicable subheading for style PDHMECHO will be 6216.00.2910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: with fourchettes: containing 50 percent or more by weight of cotton, man-made fibers or any combination thereof: subject to cotton restraints. The duty rate will be 13% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Ivers at (646) 733-3054.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division